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2016 (3) TMI 151

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.... the Respondent : Shri M. K. Mall, Assistant Commissioner (AR) ORDER Per M. V. Ravindran This application for condonation of delay of 373 days in filing the appeal before the bench. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the application is seeking to justify the delay only on the ground that the department has initiated for further procee....

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